Notification No. 4740

Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 4740 was published on 22 July 1982. Its subject is Approval of an institution under section 35 of the Income-tax Act, 1961.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35	s.45, s.66

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act by the Indian Council of Medical Research, New Delhi.

1. Name ofthe scientific research Transurethral Surgery Research programme : (Clinical & Experimental).

2. Sponsored at : S.M.S. Medical College & Hospital Urology Research-Centre.

3. Sponsored by : Shri N. D. Mangur.

4. Duration of project : 5 years.

(i) Proposed date of commence- ment. 27-4-1982.

(ii) Anticipation date of comple- tion. 26-4-1987.

5. Total estimated expenditure : Rs. 32 lakhs (Rupees Thirty-two lakhs only).

The approval for the above project will be subject to the following conditions :----

(1) That the College will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of the S.M.S. Medical College, Jaipur.

(2) That the College will furnish annual returns of this scientific research project to the Council by 31st May, each year, at the latest in such forms as may be laid down and intimated to them for this purpose.

(3) That the College will furnish a copy of the annual audited statement of account together with total assets and liabilities to the council by 31st May, each year, and in addition, send a copy of it to the concerned Income-tax Commissioner.

The S.M.S. Medical College, Jaipur, has been approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue, Notification No. 320 (F. No. 203/7/73-ITA. II), dated the 27th March, 1973.

[No. 4818/F. No. 203/132/82-ITA. II]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.